ITAT upheld partial disallowance of expense which are not fully verifiable

Bistro Hospitality Pvt. Ltd. Vs ACIT (ITAT Delhi)

Disallowance of Rs.4,00,000/- was made by the AO on adhoc basis on the ground that the amounts claimed under the expenses are neither fully vouched nor fully verifiable, so it cannot be said that the same are wholly and exclusively incurred for the purpose of business. The Assessing Officer further observed that the Assessee could not provide call log details in the case of telephone expenses.

The Ld. Commissioner affirmed the said disallowance by holding “that e

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